State Sales Tax in E-Commerce: Navigating Electronic Taxability and the Economic Nexus Rule
Determining When and Where Your Services and Products Trigger Sales Tax Liability
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will provide guidance to corporate tax professionals, counsel and advisors for navigating the various and evolving standards of state taxability of digital products and services to determine what component of a company’s offering is taxable, and in which jurisdiction(s).
Outline
- Post-Wayfair nexus rules
- Sales tax
- Income tax
- Gross receipts taxes
- COVID-19 tax relief developments
- General approach to analysis of digital service contracts in the face of divergent state tax laws, including six questions:
- What is the product or service?
- Is it a bundled product or service?
- To what state(s) is the product sourced?
- Does the state tax the product sourced?
- Do exemptions or direct pay permits apply?
- Does the provider have nexus with the state where the service is sourced?
Benefits
The panel will review these and other key issues:
- What approaches are states taking to define the nature of IT products or services for purposes of determining taxability for sales and use tax?
- How do various states address whether installing servers or software would make otherwise nontaxable IT services subject to state sales and use tax?
- How do the various states treat pre-written software, delivered remotely, for purposes of sales and use tax?
- How states incorporate Wayfair
Faculty
Martin Eisenstein
Managing Partner
Brann & Isaacson
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information... | Read More
Mr. Eisenstein is one of the nation’s leading experts in state and local taxation of information technology. He has wide experience in state and local tax issues and has represented prominent providers in major litigations, including filing amicus briefs in the United States Supreme Court. He is a regular contributor to State Tax Notes, among other publications, writing on state tax developments. Mr. Eisenstein has been selected consistently by his peers as one of The Best Lawyers in America.
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Michael E. Carey
Partner
Brann & Isaacson
Mr. Carey is a partner at Brann & Isaacson who focuses his practice on state and local taxation of information... | Read More
Mr. Carey is a partner at Brann & Isaacson who focuses his practice on state and local taxation of information technology and telecommunications services, regulatory and administrative proceedings (including state tax and other regulatory issues), and civil litigation. In addition to his work in the law, Mr. Carey has worked for a national information technology consulting company. He is a graduate of Dartmouth College and the University of Maine Law School.
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Jamie E. T. Szal
Partner
Brann & Isaacson
Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from... | Read More
Ms. Szal focuses her practice on assisting businesses in all aspects of state and local tax controversy, from regulatory and administrative proceedings through civil litigation. She came to Brann & Isaacson following several years at the Massachusetts Department of Revenue. As Counsel in both the Litigation Bureau and Office of Appeals, she focused on complex tax issues facing corporations and pass-through entities. She earned her LL.M. in Taxation and Certificate in State and Local Taxation, both with distinction, from Georgetown University Law Center.
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